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Pavan Enterprises vs Commissioner Of Customs, Bangalore — Customs and Excise | CESTAT (2025)

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CESTAT
2025
Pavan Enterprises vs Commissioner Of Customs, BangalPavan Enterprises v. Commissioner Of Customs, Bangalore

Remanded

Pavan Enterprises v. Commissioner Of Customs, Bangalore

CESTAT18 Aug 2025C/20226/2022

Case brief

AI extract

What is this about?

The Tribunal set aside an order passed by the Commissioner of Customs (Appeals) for violating principles of natural justice due to lack of notice and opportunity of hearing, and remanded the matter for decision on merits.

What did the court decide?

Impugned order set aside; appeal allowed by way of remand; matter remanded to Commissioner of Customs (Appeals) to decide on merit after opportunity of hearing.

What the court decided

AI extract

Outcome

Impugned order set aside; appeal allowed by way of remand; matter remanded to Commissioner of Customs (Appeals) to decide on merit after opportunity of hearing.

Issue for consideration

Whether the order under challenge was passed without furnishing a proper notice and opportunity of hearing to the appellant.

Detailed headnote1 paragraphs

Where an order is passed without giving a proper notice and opportunity of hearing to the appellant, the appellate authority violates the principles of natural justice. Such an order is liable to be set aside and the appeal is remanded to the lower authority to decide the issue on merit after providing a proper opportunity of hearing.

A compact analysis

This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.

A

C/20226/2022

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE

REGIONAL BENCH - COURT NO. 1

Customs Appeal No. 20226 of 2022

(Arising out of Order-in-Appeal No. 563/2021 dated 26.11.2021 passed by the Commissioner of Customs (Appeals), Bangalore.)

M/s. Pavan Enterprises,

No. 52/1, 1^st Floor, Appellant(s) Model House 1^st Street, NR Colony Basavangudi, Bengalore – 560 004.

VERSUS

The Principal Commissioner of Customs, Air Cargo Complex & Airport

Cool Part, 1^st Floor, Kempegowda International Airport, Devanahallai, Bengaluru – 560 300.

Respondent(s)

APPEARANCE:

Ms. Punnagai, Advocate for the Appellant Mr. Maneesh Akhoury, Assistant Commissioner (AR) for the Respondent

CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL) HON'BLE MRS R BHAGYA DEVI , MEMBER (TECHNICAL)

Final Order No. 21274 /2025

DATE OF HEARING: 18.08.2025 DATE OF DECISION: 18.08.2025

DR. D.M. MISRA

Heard both sides.

Page 1 of 2

C/20226/2022

Learned advocate for the appellant submits that the impugned order was passed by the learned Commissioner(Appeals) without giving an opportunity of hearing to the appellant, which is recorded at Para 6 of the impugned order. Further, she submits that no intimation of hearing was received by the appellant; therefore, there is a gross violation of principles of natural justice.

We find force in the contention of the learned advocate for the appellant. Consequently, the impugned order is set aside and the appeal is remanded to the learned Commissioner (Appeals) to decide the issue on merit after providing an opportunity of hearing to the appellant. All issues are kept open. Appeal is allowed by way of remand.

(Order dictated and pronounced in Open Court.)

(D.M. MISRA) MEMBER (JUDICIAL)

(R BHAGYA DEVI) MEMBER (TECHNICAL)

Gb/Raja

Page 2 of 2

Issues for consideration

1 issue framed by the court

AI extract

1.
Whether the order under challenge was passed without furnishing a proper notice and opportunity of hearing to the appellant.

Statutes considered

1 provisions across 1 enactments

AI extract

natural justicenull

Parties & counsel

AI extract

appellant
M/s. Pavan Enterprises
respondent
The Principal Commissioner of Customs, Air Cargo Complex & Airport

Coram

AI extract

Dr. D.M. Misra
R Bhageya Devi

Case details

As recorded by the court registry

Court: CESTAT
Decided on: 18 Aug 2025 · August
Case no.: C/20226/2022
Topic: Customs and Excise
Source record: cestat.gov.in
Case type: CESTAT Customs Appeal

An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.

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Cite this judgement

Pavan Enterprises v. Commissioner Of Customs, Bangalore, C/20226/2022 (CESTAT), decided on 18 August 2025.

The Customs, Excise and Service Tax Appellate Tribunal publishes no neutral citation for this judgement — cite it by case number and date of decision.

Statutes1

natural justicenull

View all statutes

Bench / Coram

Dr. D.M. Misra and R Bhageya Devi

Parties & counsel